When Stan is lowered into the baby calf barn, he goes and unties all the chains from around all the cows' necks, but when the boys begin to carry them all away, the chains are back around their necks.
(At 5:06) Kyle says to Stan, "Dude, how are we supposed to move 23 calves to your house?" However, there are only 20 calves in the barn.
Calfs are typically slaughtered at a weight of around 330 pounds. Not even grown men could carry a single such calf across several miles, never mind eight-year-olds.